can someone solve pls?

Cost of Goods Manufactured Bob's Bistro produces party-sized hoagie sandwiches. For next year, Bob's Bistro predicts that 50,000 units will be produced with the following total costs: Direct materials ? Direct labor $59,000 Variable overhead 16,000 Fixed overhead 245,000 Next year, Bob's Bistro expects to purchase $127,000 of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows: Work-in-Process Direct materials Inventory Inventory Beginning $4,000 $14,600 Ending $3,900 $16,600 Required: 1. Prepare a statement of cost of goods manufactured. Bob's Bistro Statement of Cost of Goods Manufactured For the Coming Year Direct materials Beginning inventory Add: Purchases 1. Prepare a statement of cost of goods manufactured. Bob's Bistro Statement of Cost of Goods Manufactured For the Coming Year Direct materials Beginning inventory Add: Purchases Materials available Less: Ending inventory Direct materials used in production Direct labor Manufacturing (Factory) overhead Total manufacturing costs added Add: Beginning work in process Less: Ending work in process QUO2000 Cost of goods manufactured 2. What if the ending inventory of direct materials decreased by $1,800? Indicate the affect that this would have on the items listed below: Direction of change Amount Direct materials used increase by $ increase by Total manufacturing costs Cost of goods manufactured increase by $